The incredibly comfortable Thorogood 804-4200 steel toe American made boot is made of tobacco oil tanned leather. The Goodyear welted storm rubber outsole is EH rated for safety and durability. The ASTM rated steel toe provides the maximum protection and still offers great comfort. The removable polyurethane dual density footbed is the ultimate in shock absorption and comfort. The Maxwear wedge outsole is beautifully engineered and completed with an interior composite shank. This boot is proudly made in the USA! Finally, an American made boot that looks as good as it feels!